Legal Opinion
United States v. Battley (In re Kimura)
Court of Appeals for the Ninth Circuit
Decided July 10, 1992No. 91-35010PublishedCited by 22 opinions
1Opinion of the Court
TANG, Circuit Judge:
This appeal requires us to reconcile the operation of state and federal law in the context of a federal tax lien and a competing state lien-like interest created in favor of trade creditors who have extended credit to a business licensed by the State of Alaska to sell liquor. Alaska law provides that, before a liquor license may be transferred, objecting trade creditors must be satisfied. Both the bankruptcy court and the Bankruptcy Appellate Panel (“BAP”) determined that trade creditors are entitled to priority payment from proceeds received upon transfer of an Alaskan…
2Cases cited19 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. City of New BritainSupreme Court of the United States · 1954
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. BessSupreme Court of the United States · 1958
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Texscan Corporation, Debtor. Commercial Union Insurance Company v. Texscan CorporationCourt of Appeals for the Ninth Circuit · 1992
- In Re Roger G. Connor, Debtor. Roger G. Connor v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- United States v. Stone (In re Stone)Court of Appeals for the Ninth Circuit · 1993
- In Re Atlantic Business And Community Development CorporationCourt of Appeals for the Third Circuit · 1993
- United States v. Towers (In Re Feiler)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1999
17 more not listed; retrieve them via the Exa API.